Employees of a specific department/service of the company which is in charge of carrying out only EU actions are paid a higher salary than their homologues in other departments carrying out the same tasks requiring a similar level of expertise (i.e. the salary differential is attributable to the source of funding). The rules for additional remuneration will apply to the difference between the salaries of employees working for the specific department and those of employees of other departments carrying out the same tasks with the same level of expertise (see point 1.1.4). Decision tree to determine eligibility of complements: Specific cases (direct personnel costs for employees (or equivalent)): Teleworking — Remuneration costs of employees (or equivalent) not working on the premises of the beneficiary (i.e. teleworking) may be accepted as eligible if it is the beneficiary’s usual practice (i.e. if clear rules are available). The system in place must make it possible to both identify and record the hours worked for the action. Benefits in kind — Costs of benefits in-kind provided by the beneficiary to its personnel (e.g. costs of a company car made available to certain categories of employees for their own use) or of benefits equivalent to financial ones (e.g. costs of lunch vouchers) may be accepted as eligible if they are justified and registered as personnel costs in conformity with the beneficiary’s usual remuneration practices. Like all costs, they must fulfil the eligibility conditions set out in Article 6. Recruitment costs — Recruitment costs are generally not eligible as direct personnel costs, because the beneficiary is required to have the necessary human resources to implement the action. If a beneficiary needs to recruit additional personnel during the action duration, the related costs would be considered part of the entity’s normal indirect costs, which are covered in Horizon 2020 by a 25 % flat- rate of the eligible direct costs. Remuneration of students working for the beneficiary under a scholarship, internship or other similar agreement (not employees) — Like any personnel costs, personnel costs of students (including PhDs) are eligible if they fulfil the conditions set out in Article 6. In this context, fellowships/scholarship/stipends are assimilated to salaries provided that: this remuneration complies with the application national law on taxes, labour and social security the assignment of tasks respects the laws in force in the place of establishment of ...
